Real property donation

Please help with the following questions:

Donated item:  Vacant land

Donated to:  Public charity (50%)

Date of donation:  01/04/2023

Date acquired:  10/22/1990

How acquired by donor:  Quit Claim Deed (gift from relative, their cost basis $2)

Donor’s cost basis:  $5,634 (storm damage downed tree removal 2019)

Land Appraisal Report Estimated Market Value:  $240,000

Property sold by donee on 02/28/2023 for $140,000

Can we claim this donation on our 2023 tax return since nearly all of it is “appreciated” value?  Can we claim the appraisal amount or should the lower sale amount be entered in TurboTax as the appraisal amount (FMV)?

Thank you in advance for your reply.